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    <title>2011 (12) TMI 566 - CESTAT KOLKATA</title>
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    <description>The Tribunal found that M/s. Shyam Sel &amp;amp; Power Ltd. and M/s. Bajrang Lal Agarwal did not establish a strong prima facie case for complete waiver of pre-deposit of duty and penalty. Failure to submit relevant invoices hindered the determination of assessable value of goods on stock transfer basis. The Tribunal directed the appellants to deposit a specified amount within eight weeks to avoid dismissal of the appeal.</description>
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      <description>The Tribunal found that M/s. Shyam Sel &amp;amp; Power Ltd. and M/s. Bajrang Lal Agarwal did not establish a strong prima facie case for complete waiver of pre-deposit of duty and penalty. Failure to submit relevant invoices hindered the determination of assessable value of goods on stock transfer basis. The Tribunal directed the appellants to deposit a specified amount within eight weeks to avoid dismissal of the appeal.</description>
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